Finance Act 2001 (c. 9)

SCHEDULES

SCHEDULE 7 U.K. AGGREGATES LEVY: INFORMATION AND EVIDENCE ETC

Interpretation of Schedule U.K.

15 In this Schedule—

• “authorised person” means any person acting under the authority of the Commissioners;

• “connected activities”, in relation to the exploitation of aggregate in the United Kingdom, means any activities carried out—

  (a)

  for purposes connected with the carrying out of any such exploitation or with any transaction involving the carrying out of any such exploitation; or

  (b)

  for the purposes of, in connection with or in relation to the carrying on of any business involving any such exploitation.